As promised, Apple’s much anticipated iPhone 3.0 software update was officially released today. The 230.1MB download, available through iTunes, is said to contain over 100 new features and enhancements, including the oft-requested copy and paste functionality, MMS, Internet Tethering, full Bluetooth support, turn-by-turn GPS navigation, a kill switch for lost handsets and more. This update is exactly the same as the golden master leaked last week.

The new firmware is designed to take advantage of the latest hardware in the iPhone 3GS, which arrives to Apple and AT&T stores this Friday, but older iPhones will get most of the new features as well – notably missing is MMS and video recording from first-gen models. The 3.0 firmware is free to all iPhone owners and will also be available for the iPod touch priced at $9.95.

Along with the update, it appears that the NDA rules governing product reviews of the new iPhone 3G S has been lifted. You can check some hands-on impressions over at Engadget, CNet and Wall Street Journal.